15-2-301. Appeal of county tax appeal board decisions. (1) (a) The county tax appeal board shall mail a copy of its decision to the taxpayer and to the property assessment division of the department of revenue. (b) If the appearance provisions of 15-15-103 have been complied with, a person or the department on behalf of the state […]
15-2-302. Direct appeal from department decision to Montana tax appeal board — hearing. (1) (a) An appeal of a final decision of the department of revenue involving one of the matters provided for in subsection (1)(b) must be made to the Montana tax appeal board. (b) Final decisions of the department for which appeals are provided in […]
15-2-303. Judicial review — costs and attorney fees. (1) Any party to an appeal before the Montana tax appeal board who is aggrieved by a final decision is entitled to judicial review under this part. (2) Proceedings for review must be instituted by filing a petition in district court in the county in which the taxable property […]
15-2-304. Petition for interlocutory adjudication. (1) (a) Either party, within 30 days of the filing of an answer to an appeal before the Montana tax appeal board, may file a petition for an interlocutory adjudication under 15-2-305. The petition may be filed with the district court: (i) in the first judicial district; (ii) in the county in which […]
15-2-305. Jurisdiction to make interlocutory adjudication. A district court may make an interlocutory adjudication of an issue pending before the Montana tax appeal board if that issue involves procedure, the admissibility of evidence, or a substantive question of law and does not require the determination of a question of fact. If the petition is granted, the […]
15-2-306. Board to order refund. (1) In any appeal before the Montana tax appeal board when a taxpayer has paid property taxes or fees under written protest and the taxes or fees are held by the treasurer of a unit of local government in a protest fund, the Montana tax appeal board shall enter judgment, exclusive […]
15-2-307. Repealed. Sec. 10, Ch. 594, L. 1993. History: En. Sec. 1, Ch. 526, L. 1981.
15-2-308. Repealed. Sec. 10, Ch. 594, L. 1993. History: En. Sec. 2, Ch. 526, L. 1981.
15-2-309. Repealed. Sec. 10, Ch. 594, L. 1993. History: En. Sec. 3, Ch. 526, L. 1981.
15-2-310. Repealed. Sec. 10, Ch. 594, L. 1993. History: En. Sec. 4, Ch. 526, L. 1981.
